Mobile homes in this State shall be subject to a tax based on their value as rated in a nationally recognized appraisal guide. A recognized guide shall be used to determine the assessed value on mobile homes. For models not appearing in a guide, the board of assessors shall contact a reputable mobile home dealer to determine value. Mobile homes shall be reassessed every 5 years. Mobile homes shall be assessed at the same tax rate as real property is assessed in the county and in the school district in which the mobile home is located.
Structure Delaware Code
Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter II. Tax on Mobile Homes
§ 8351. Determining taxation value; frequency of reassessments; assessment rate.
§ 8353. Park operators to give copy of law and application to owners.
§ 8354. Park operators to maintain lease records; annual report.
§ 8355. Assessments to be made in name of titleholder.
§ 8356. Penalty for tax evasion by titleholder of mobile homes.
§ 8357. Penalty for park operators failing to submit report.
§ 8358. Application of subchapter.
§ 8359. Repeal of inconsistent laws.
§ 8360. Mobile home dealers to furnish monthly reports.
§ 8361. Penalty for mobile home dealer failing to submit monthly report.
§ 8362. Penalty for mobile home owner failing to apply for a placement permit.
§ 8363. Mobile homes owned by residents over 65 years of age.
§ 8364. Appeals and corrections upon completion of annual assessment.